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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter S—Tax Treatment ...
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PART III—SPECIAL RULES (§§ 1371 – 1375)
PART III—SPECIAL RULES (§§ 1371 – 1375)
§ 1371. Coordination with subchapter C
§ 1372. Partnership rules to apply for fringe benefit purposes
§ 1373. Foreign income
§ 1374. Tax imposed on certain built-in gains
§ 1375. Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts